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Business Taxes Law Guide—Revision 2025
Cigarette and Tobacco Products Licensing Act
Business and Professions Code
Division 8.6. Cigarette and Tobacco Products Licensing Act of 2003
Chapter 3. License for Wholesalers and Distributors of Cigarettes and Tobacco Products (View entire chapter)
- 22975 Wholesaler and distributor license
- 22976 License issuance without investigation; criteria
- 22977 Application for license
- 22977.1 License fee
- 22977.2 License issuance
- 22978 License database; access
- 22978.1 Purchase records
- 22978.2 Penalty for possession of unstamped cigarettes or untaxed tobacco products
- 22978.3 Seizure authority and penalty against wholesalers
- 22978.4 Invoice requirements
- 22978.5 Sales records
- 22978.6 Revocation
- 22978.7 Penalty for violation of provisions
- 22978.8 Web site posting; suspension or revocation